GSTR-9 Annual Return -Updated with Case Studies (GST)

Let us understand the GST
BY : CA - RAMANDEEP SINGH BHATIA
ANNUAL RETURNS : GSTR 9
ANNUAL RETURNS :
GSTR 9 U/s Sec.44
Coverage of the Presentation - Updated:
1) Section 44 of CGST /SGST ACT .
2) Rule 80 of CGST/SGST Rules 2017.
3) Walk through form GSTR-9 –Annual Return.
4) Relevant Notification.
5) Relevant Press Releases issued.
6) Instruction to the Form GSTR-9.
7) Illustrations for FY 2017-18.

CONTENTS
1)Section 44 of CGST /SGST ACT .
2) Rule 80 of CGST/SGST Rules 2017.
3) Walk through form GSTR-9 –Annual Return.
4) Relevant Notification issued with regards GSTR-9.
5) Relevant Press Releases issued.
6) Instruction to the Form GSTR-9.
GSTIND GLOBAL SOLUTIONS LLP , RAIPURCA RAMANDEEP SINGH BHATIA

GST PORTAL –
LIABILITY
INPUT TAX
CREDIT
BOOKS OF
ACCOUNTS –
FINANCIAL
STATEMENTS
GSTR-9- Annual Return
- Scrutiny –U/s 61
- Assessments-U/s
62, 63 ,64
- Audit –U/s 65
- Special Audit –U/s
66
- Demand & Recovery
U/s 73 & 74
Etc.
GSTR -3B
GSTR-1
-Registered
Suppliers
GSTR-9C – GST AUDIT & RECONCILIATION
Registered Suppliers with over & above
prescribed turnover limits
OVERVIEW

WHAT IS SUPRESSION ?
Section 74 Explanation 2.––
For the purposes of this Act, the expression “suppression” shall
mean non-declaration of facts or information which a taxable
person is required to declare in the return, statement, report
or any other document furnished under this Act or the rules
made thereunder, or failure to furnish any information on being
asked for, in writing, by the proper officer.

LEGAL PROVISION – ANNUAL RETURN
 Sec 44(1) requires every registered person furnish an
annual return for every financialyear electronically
 Not Applicable for
• Input Service Distributor,
• a person paying tax under section 51 or section 52,
• a casual taxable person and
• a non-resident taxable person

LEGAL PROVISION – RULE -80
80. Annual return. — (1) Every registered person [other than those referred to in
the proviso to sub-section (5) of section 35], other than an Input Service Distributor, a
person paying tax under section 51 or section 52, a casual taxable person and a
nonresident taxable person, shall furnish an annual return as specified under sub-
section (1) of section 44 electronically in FORM GSTR-9 through the common
portal either directly or through a Facilitation Centre notified by the Commissioner :
Provided that a person paying tax under section 10 shall furnish the annual return
in FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source
under section 52 shall furnish annual statement referred to in sub-section (5) of the
said section in FORM GSTR-9B.

LEGAL PROVISION – SEC-35(5)
35-(5) Every registered person whose turnover during a financial year exceeds
the prescribed limit shall get his accounts audited by a chartered accountant or
a cost accountant and shall submit a copy of the audited annual accounts, the
reconciliation statement under sub-section (2) of section 44 and such other
documents in such form and manner as may be prescribed.
“Provided that nothing contained in this sub-section shall apply to any
department of the Central Government or a State Government or a local
authority, whose books of account are subject to audit by the Comptroller and
Auditor-General of India or an auditor appointed for auditing the accounts of
local authorities under any law for the time being in force.”

OPTIONAL FOR SMALL TAXPAYERS HAVING AGGREGATE
TURNOVER LESS THAN 2 CRORE
Annual return — Filing of Annual return under Section 44(1) of CGST Act for FY 2017-18
2018-19 and 2019-20* optional for small taxpayers having aggregate turnover less than 2
crore rupees and who have not filed the return before the due date In exercise of the
powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of
2017) (hereinafter referred to as the said Act),
Follow the special procedure such that the said persons shall have the option to furnish the
annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of
rule 80 of the said rules :
Provided that the said return shall be deemed to be furnished on the due
date if it has not been furnished before the due date.
[Notification No. 47/2019-C.T., dated 9-10-2019]
*[Notification No. 77/2020-C.T., dated 15-10-2020]

LEGAL PROVIOSNS
(3) Every registered person whose aggregate turnover during a financial year
exceeds two crore rupees shall get his accounts audited as specified under sub-
section (5) of section 35 and he shall furnish a copy of audited annual accounts and
a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the
common portal either directly or through a Facilitation Centre notified by the
Commissioner.
“Provided that for the financial year 2018-2019 and 2019-2020, every registered
person whose aggregate turnover exceeds five crore rupees shall get his accounts
audited as specified under sub-section (5) of section 35 and he shall furnish a copy of
audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-
9C for the said financial year, electronically through the common portal either directly
or through a Facilitation Centre notified by the Commissioner.”.
Originally Inserted vide Notf no. 16/2020-CT dt. 23.03.2020
Substituted vide Notf no. 79/2020-CT dt. 15.10.2020

SUMMARY – APPLICABILITY
Financial Year 2017-18 2018-19 2019-2020
GSTR-9
Annual Return
Optional for small taxpayers having aggregate turnover
less than 2 crore rupees
GSTR-9A
Composition
Optional for small taxpayers having aggregate turnover
less than 2 crore rupees
GSTR-9B
E-Com-TCS
Form not notified as of date
GSTR-9C
Reconciliation
Statement
Exceeds two
crore rupees
Exceeds Five crore rupees

SUMMARY -APPLICABILITY OF ANNUAL RETURN
Annual Return
Registered Person:
Rule 80(1)
GSTR9
Composition Dealer
: Rule 80(1)
GSTR 9A
TCS : Rule80(2)
GSTR 9B
Audit TO > 2 crores
: : Rule 80(3)
+ GSTR9C
Excludes
ISD /TDS
CTP/NRTP

SOME CRUCIAL ASPECTS –ANNUAL RETURN
 Period Coverage For 2017-18 : 1st July 2017 to 31st March 2018
 Time Lines : 31st December following the end of FY.
• Filling of GSTR-9 Annual Return / 9C is extended:
Financial Year Due Date
2017-18 : 05th February 2020
2018-19 : 31st October 2020.
2019-20 : 31st December 2020.

CONSEQUENCES OF EXTENSION OF DUE DATE OF FILLING GSTR-9
 Notice to issue show cause under section 73 (3 Year) & 74 (5
Years).
 Maintain books of account or other records Section 36 (72
Months )
 Assessment of non-filers of returns Sec. 62 (5 Years)

WHAT IF THE ANNUAL RETURN IS NOT FILLED ON TIME?
 Notice for Non filer : Sec 46 read with Rule 68, A notice in FORM
GSTR-3A shall be issued with in fifteen days, electronically, to a
registered person who fails to furnishreturn under section 44.
 Late Filing Fees : Rs. 100/- per day per Act (CGST + SGST/UTGST),
subject to a maximum amount of (0.25% CGST + 0.25%
SGST/UTGST) of the turnover in the State.
 Sec. 125 “General Penalty” : Subjected to penalty up to Rs. 25,000/-
per Act, (25000/- CGST plus 25000/- SGST=50,000/- in total)

WHO HAS TO FILE –ANNUAL RETURN
1. Nil Annual Return- A person registered under GST but having no
transactions during the year is still required to file a Nil Annual
Return. (But option given for FY 17-18 to 19-20)
2. A person who has got his registration cancelled during the year is
also required to file the Annual returns.
3. A Registered person who has opted in or opted out of
composition is required to file both GSTR 9 & GSTR 9A for the
relevant periods.

SOME CRUCIAL ASPECTS –ANNUAL RETURN
 PAN / GSTIN : This is not an Entity Level reporting, its GSTIN
based filing.
 GSTR-9 does not allow for any revision after filing.
 It is mandatory to file FORM GSTR-1 and FORM GSTR-3B for
the before filing the Annual return. Instructions
 Source of Information : Circular 26/2017 clarifies how to correct
information in returns based on the books. Presuming Returns are
corrected, information furnished in GSTR 3B to be reported.

6 -IMPORTANT PARTS of GSTR-9 (Annual) Return)
GSTR-
9
P-I Basic
Info
P-II
Liability
P-III
Input Tax
Credit
P-IV Tax
Paid
P-V
Adju-
stments
P-VI
Other
Info.
Table- 4-5
Table- 6-8
Table- 9
Table- 10-13
Table- 15-19

BASIC DETAILS
 Year v. Financial year for GST audit
 GSTIN validation, duplication and correction
 Legal name v. Trade name v. Brand name
GSTIND GLOBAL SOLUTIONS LLP , RAIPUR

PART II: DETAILS OF OUTWARD SUPPLIES
Part II
Transactions havingTax
Implications
Table 4
Transactions not having tax
implications
Table 5

OUTWARD AND INWARD SUPPLIES
Instruction No .4 to GSTR-9
Part II consists of the details of all outward supplies & advances received during the
financial year for which the annual return is filed. It may be noted that all the supplies for
which payment has been made through FORM GSTR-3B between July 2017 to March
2018 & for FY 18-19 April 18 to March29 shall be declared in this part.

Transaction -17-18
Liability Paid in 17-18
Part- II – Table-4
Transaction -17-18
Part- V – Table-10/11
FY -2017-18 FY -2018-19

 Source of data; errors of omission-commission
 Reference to tables in GSTR 1; GIGO data
 Invoice value v. Taxable value (abatement)
 Declared ‘for’2017-18 ‘in’returns filed (belated)
Transaction -17-18
Part- II – Table-4
Transaction -17-18
Part- V – Table-10/11
View Confirmed
Via Press Release .

Table 4A, 4C
Table 6A
Table6B
Table 6C
Table 5, 7 and 9, 10
• Outward supplies at not only sales but all credits
• Supplies actually reported in 2018-19 ‘for’2017-18
• Compliance of Valuation rules . Rule-32
**Schedule-I
Supply – should be taken
care .

• Payment of GST on Advances - NN 40/17/CT -13/10 & NN 66/17/CT-11/11
Table 11A
Table 4B / Table 3.1(d)
Refer NN 8/2017-CT(R) dated Jun 28, 2017 exempts intra-State supply of goods or
supply of services does not exceed Rs.5,000/- per day regardless of number of
suppliers involved.
Refer NN 38/2017-CT(R) dated Oct 13, 2017 which excluded the value limit previously
prescribed. Corresponding Integrated tax exemption was issued for the first time in NN
32/2017-Int(R) dated Oct 13, 2017 in respect of inter-State supplies.

• Date-of-doc’ relevant and related to 4B to4E
• ‘Doc-type’ relevant whether s.34 allows ornot
• CN-DN issued ‘in’ 2017-18 not ‘for’ 2017-18
• Consider supply invoice ‘amended through’DN-CN
*Concept of Commercial :
Credit note
/
Debit note?
Optional
Optional

 j) Treatment of Credit Notes / Debit Notes issued during FY 2018-19 for FY 2017-18:
It may be noted that no credit note which has a tax implication can be issued after the
month of September 2018 for any supply pertaining to FY 2017-18; a
financial/commercial credit note can, however, be issued.
 If the credit or debit note for any supply was issued and declared in returns of FY
2018-19 and the provision for the same has been made in the books of accounts for
FY 2017-18, the same shall be declared in Pt. V of the annual return.
 Many taxpayers have also represented that there is no provision in Pt. II of the
reconciliation statement for adjustment in turnover in lieu of debit notes issued
during FY 2018-19 although provision for the same was made in the books of accounts
for FY 2017-18. In such cases, they may adjust the same in Table 5O of the
reconciliation statement in FORM GSTR-9C.
IMPORTANT CLARIFICATION – CREDIT NOTE & DEBIT NOTE
Press Release Posted On: 03 JUL 2019 5:03PM by PIB Delhi

Table 9A and9C
Table 9A and9C
• Omission-commission (B2C) already reported(4A)
• Omission-commission (B2B) now reported (4BCDE-IJ)
• Omission-commission ‘for’ 2017-18 but ‘in’ 2018-19
• Invoice-CN-DN-Refund Voucher ‘for’ 2017-18 only
Optional
Optional

TABLE- 5 – SUPPLIES _NO TAX PAYMENT
Table 6A
Table 6B
Table 4B
• Exports (goods or services) declared as ‘nottaxable’
• Export with-IGST payment already reported(4C-D)
• Review of ‘export conditions’ not to affect reporting
• Outward supplies ‘push’ to counter-partyreported

• All kinds of ‘un-taxed’ supplies to be
actuallyreported
• All ‘no supply’ transactions to be reported
• Report credits in expenditure-asset-liability
accounts
• Ensure ‘complete’ transparency of
transactions
Table 8
This definition entails that exempt supply
is a wide term and includes nil rated
supply and nontaxable supply.
The ratio of exempt supply to taxable
supply may be taken for the reversal of the
credit attributable to the exempt supply as
per Rule 42 and 43 of the CGST Rules.
Optional
(INCLUDES NOT
A SUPPLY) Optional

• Ensure no overlap with 4IJKL
• Supplies ‘with-tax’ in 4IJKL and ‘without-tax’ in5HIJK
• ‘Date-of-doc’ relevant whether S.34 allows ornot
• Amendment or first-time reporting to be considered
Table 9BOptional
Optional

• Total turnover very important for reconciliation in 9C
• Taxable PLUS non-taxable turnover ‘for’ 2017-18 & 18-19
• Turnover in 5N may not match with turnover inbooks
• All ‘errors’ remain, time to rectify in the corresponding year.

PART- IV TABLE-9 – TAX PAID _GSTR3B RETURN
Table 6.1
• Details of tax paid as declared in returns filedduring the financial year i.e Actual ‘tax paid’ data from3B
Auto populated Paid Portion , –Cannot
be changedAuto
Populated,
can be
changed

IMPORTANT CLARIFICATION – REVERSE CHARGE MECHANISM (RCM)
• G) Reverse charge in respect of Financial Year 2017-18 paid during Financial
Year 2018- 19:
Many taxpayers have requested for clarification on the appropriate column or table in
which tax which was to be paid on reverse charge basis for the FY 2017-18 but was paid
during FY 2018-19. It may be noted that since the payment was made during FY 2018-19,
the input tax credit on such payment of tax would have been availed in FY 2018-19 only.
Therefore, such details will not be declared in the annual return for the FY 2017-18 and
will be declared in the annual return for FY 2018-19.
If there are any variations in the calculation of turnover on account of this adjustment, the
same may be reported with reasons in the reconciliation statement (FORM GSTR-9C).

PART- V Rollover - TRANSACTION (APRIL-SEPTEMBER )
• ‘Date-of-doc’ relevant even if reportedbelatedly
• ‘Return-for-month’ relevant even if filed belatedly
• ‘Date-of-filing’ by 20, April 2019
• Included ‘as if’ belongs to2018-19:
– Not to be considered in 10 to 13 of GSTR 9
Part-
V
Particulars of the transaction for the FY 2017-18 (declared in returns
between April 2018 till March 2019)
& for the FY 2018-19 (declared in returns between April 2019 till
Septmeber2019)
Description Taxable
Value
Central Tax State Tax /
UT
Integrated
Tax
Cess
1 2 3 4 5 6

PART- V Rollover - TRANSACTION (APRIL-SEPTEMBER
)
Table 9A, 9B and
9C
• Follow ‘date-of-doc’ and report ‘new’ / ‘amendment’ declared ‘in’ 2018-19 (avoid
double-counting)

SR 2017-18 2018-19 Remarks Which
Part to be
Reported in
Annual Return
Tax Payable as
Books of
Accounts
GSTR-3B GSTR-1 GSTR-3B GSTR-1
1 1000 1000 1000 0 0 II
ILLUSTRATION –OUTWARD SUPPLY – CASE – I

Part-II Details of Outward Supplies made during the Financial year
Nature of Supply Taxable Value Central Tax State Tax / UT Integrated Tax Cess
1 2 3 4 5 6
4 Details of advance , inward & Outward supplies made during the financial year
A Supplies made to Unregistered person (B2C) 500 500
B Supplies made to registered person (B2B)
Part-IV Details of tax paid in returns filed during the financial year
9 Description Tax Payable Paid
Cash
Paid through ITC
Central Tax State Tax Integrated Tax Cess
1 2 3 4 5 6 7
Integrated Tax
Central Tax 500 300 100 100
State Tax / UT 500 300 100 100
ILLUSTRATION –OUTWARD SUPPLY – CASE – I

Part to be
Reported in
Annual Return
Tax Payable as
Books of
Accounts
2 1000 800 0 0 1000 II , DRC
ILLUSTRATION –OUTWARD SUPPLY – CASE – II

1 2 3 4 5 6
Cash
Paid through ITC
1 2 3 4 5 6 7
Integrated Tax
Central Tax 500 300 50 50
State Tax / UT 500 300 50 50
ILLUSTRATION –OUTWARD SUPPLY – CASE – II
Difference
payment
by DRC-03

ILLUSTRATION –OUTWARD SUPPLY – CASE – III
Part to be
Reported in
Annual Return
Tax Payable as
Books of
Accounts
3 1000 800 800 200 200 II , V
1000 800 0 200 1000 II , V

1 2 3 4 5 6
Cash
Paid through ITC
1 2 3 4 5 6 7
Integrated Tax
Central Tax 400 200 100 100
State Tax / UT 400 200 100 100

Part –
V
Particulars of the transaction for the FY 2017-18 (declared in returns between April 2018 till March 2019)
& for the FY 2018-19 (declared in returns between April 2019 till Septmeber2019)
Nature of Supply Taxable
Value
Central
Tax
State Tax /
UT
Integrated
Tax
Cess
10 1 2 3 4 5 6
Supplies / tax declared through
Amendments (+) (net of debit notes)
100 100

ILLUSTRATION –OUTWARD SUPPLY – CASE – IV
Part to be
Reported in
Annual Return
Tax Payable as
Books of
Accounts
4 1000 800 800 150 150 II , V , DRC

1 2 3 4 5 6
Cash
Paid through ITC
1 2 3 4 5 6 7
Integrated Tax
Central Tax 425 200 100 100
State Tax / UT 425 200 100 100
Difference
payment
by DRC-03

Part –
V
Value
Central
Tax
State Tax /
UT
Integrated
Tax
Cess
10 1 2 3 4 5 6
Supplies / tax declared through
75 75

ILLUSTRATION –OUTWARD SUPPLY – CASE – V
Part to be
Reported in
Annual Return
Tax Payable as
Books of
Accounts
5 800 1000 800 -200 0 II , V

1 2 3 4 5 6
Cash
Paid through ITC
1 2 3 4 5 6 7
Integrated Tax
Central Tax 500 300 100 100
State Tax / UT 500 300 100 100

Part –
V
Value
Central
Tax
State Tax /
UT
Integrated
Tax
Cess
1 2 3 4 5 6
10 Supplies / tax declared through
11 Supplies / tax reduced through
Amendments (-) (net of credit notes)
100 100

ILLUSTRATION –OUTWARD SUPPLY – CASE – VI
Part to be
Reported in
Annual Return
Tax Payable as
Books of
Accounts
6 800 1000 800 0 0 II , Refund

ILLUSTRATION –OUTWARD SUPPLY – CASE – VI
1 2 3 4 5 6
Cash
Paid through ITC
1 2 3 4 5 6 7
Integrated Tax
Central Tax 400 300 100 100
State Tax / UT 400 300 100 100
Refund
can be
claimed

PART-III ITC DECLARED IN RETURN FILED
Input Tax
Credits
Table 6
ITC Declared as
per 3B
Table 7
ITC Reversed as
per 3B
Table 8
Reconciliation with
2A

TABLE-4 (ITC SECTION) –GSTR-3B
4 (A) ITC Available (whether in
full or part)
(1) Import of Goods
(2) Import of Services
(3)Inward supplies liable to reverse
charge (other than 1 & 2 above)
(4) Inward supplies from ISD
(5) All other ITC
4 (B) ITC Reversed
(1) As per rules 42 & 43 of CGST Rules
(2) Others
4 (C) Net ITC Available (A) –
(B) 4 (D) Ineligible ITC
(1) As per section 17(5)
(2) Others

TABLE-6 ITC
Table 4A
Table 4A(5)
• Credit flows from GSTR 3B (as claimedactually)
• Credit ‘for’ 2017-18 is not based on ‘date’ of invoice
• GSTR 3B is ‘consolidated’ amount not ‘invoice-wise’
• Credit ‘for’ 2017-18 is based on ‘month’ of GSTR3B
Optional

TABLE-6 ITC
Table
4A(3)
Table
4A(1)
Table 4A(2)
• RCM-credits ‘for’ 2017-18 claimed in GSTR3B
• RCM transactions taxed as FWC not reported here
• Errors in GSTR 3B rectified in 2018-19 notcounted
Optional
Optional

TABLE-6 ITC
• Again FWC credits reported; 6H also FWCcredit
• Difference ideally cannot be ‘negative’ value (I – A, not A – I) -
• Difference is ‘positive’ indicates ‘short’ claim in 3B
• Difference must be ‘nil’ (ideally) – Most of the case
• Repeat above credit details forCGST-SGST-IGST-Cess
Table 4A(4)
Rule -37 & Refund Rejected Re
Credited

TABLE-6 ITC
• Special case of credit flow only to CGST or onlySGST:
– TRAN1-2 credit flow into ECL after revision (up/down)
– Stock-on-hand credit when newly taxable (Rule 40) ITC 01
– Transfer of credit with PAN change (Rule 41) ITC-02
Actual balance as reflected
in Electronic Credit
Ledger
Rule 40 stock-on-hand and
Rule 41 transfer of credit

TABLE-7 DETAILS OF REVERSED AND INELIGIBLE
Table Description Reference
7A
As per Rule 37 Section 16(2) – payment to supplier not made –
180 days
7B
As per Rule 39 ISD – apportioned is in negative because of CR Noteby
the ISD
7C
As per Rule 42
Proportionate reversal of credit on common input
tax and other than business purpose input tax
(D1+D2)
7D
As per Rule 43 Proportionate reversal of credit on common
Capital Goods
7E As per section 17(5)
Blocked Credits
7G
Reversal of TRAN-I credit
Ineligible credits reversed
7H Reversal of TRAN-II credit
Ineligible credits reversed

TABLE-7 DETAILS OF REVERSED AND INELIGIBLE
Table 4(B)
ITC 03
• Ensure reversal true-up after year-endreview
• Ensure 7E is ‘nil’ to avoid ‘double counting’ or tothe extent included in reversal
• TRAN1-2 reversal, ensure only admittedreversal
Optional
Ensure 7E is ‘nil’ to avoid ‘double counting’
Mandatory

TABLE-8 OTHER ITC RELATED INFORMATION
• Tax ‘admitted’ by counter-party flows to GSTR 2A
• Credit from invoices-on-hand claimed in 6B
• If there’s mismatch, consider:
– 2A > 6B, see if all credits are availed (directly reported)
– 2A < 6B, expect inquiry keep alternative confirmation & Reconciliation ready
– 2A > 6B, credit availed in next year (choice of year)
*Table 8-A to 8-D Optional
upload of GSTR-2A Data in PDF
Format duly signed along with
GSTR-9C .

 Figures in Table 8A of FORM GSTR-9 are auto-populated only for those FORM GSTR-1
which were furnished by the corresponding suppliers by the due date. Thus, ITC on
supplies made during the financial year 2017-18, if reported beyond the said date by
the corresponding supplier, will not get auto-populated in said Table 8A.
 It may also be noted that FORM GSTR-2A continues to be auto-populated on the
basis of the corresponding FORM GSTR-1 furnished by suppliers even after the due
date.
 In such cases there would be a mis-match between the updated FORM GSTR-2A and
the auto-populated information in Table 8A. It is important to note that Table 8A of
the annual returns is auto-populated from FORM GSTR-2A as on 1 May, 2019.
IMPORTANT CLARIFICATION – GSTR-2A V/s Table 8A (ITC)
Inference from the above can be drawn for FY 18-19 - Table 8A of the annual returns FY
2018-19 is auto-populated from FORM GSTR-2A as on 1 November, 2019.

TABLE-8 OTHER ITC RELATED INFORMATION
Table 4(A)(5)
• Credit ‘to be’ lapsed not automatic, ensure it is‘nil’ , - 8D can trigger inquiry; maintain
detailedinformation , - Bill of Entry filed by Registered Person
----------------March 2019.
For FY 2018-19 – during
April 19 to September 19.

 Premise of Table 8J of Annual Return: In the press release on annual return issued
earlier on 4 June 2019, it has already been clarified that all credit of IGST paid at the
time of imports between July 2017 to March 2019 may be declared in Table 6E. If the
same is done properly by a taxpayer, then Table 8I and 8J shall contain information on
credit which was available to the taxpayer and the taxpayer chose not to avail the
same.
 The deadline has already passed and the taxpayer cannot avail such credit now. There
is no question of lapsing of any such credit, since this credit never entered the
electronic credit ledger of any taxpayer.
 Therefore, taxpayers need not be concerned about the values reflected in this table.
This is information that the Government needs for settlement purposes.
IMPORTANT CLARIFICATION – IGST PAID ON IMPORT OF GOODS

PART- IV TABLE-9 – TAX PAID _GSTR3B RETURN
Table 6.1
• Details of tax paid as declared in returns filedduring the financial year i.e Actual ‘tax paid’ data from3B

PART- V Rollover – INPUT TAX CREDIT (APRIL-SEPTEMBER )
Part-
V
Particulars of the transaction for the FY 2017-18 (declared in returns
between April 2018 till March 2019)
& for the FY 2018-19 (declared in returns between April 2019 till
Septmeber2019)
Description Taxable
Value
Central Tax State Tax /
UT
Integrated
Tax
Cess
1 2 3 4 5 6

PART- V ROLL OVER ITC (APRIL-SEPTEMBER 18)
Table 4(B)
Table 4(A)
• Credit cannot ‘belong’ to both years (choice ofyear):
– Check conditions of s.16(2) – Receipt latter , not paid etc.
– Compared with Table 8C

PART- V PREVIOUS TRANSACTION (APRIL-SEPTEMBER 18)
14 Differential tax paid on account of declaration in 10 & 11above
Description Payable Paid
1 2 3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
• Calculate ‘admitted’ tax-
payable on 10 and 11
• Ensure no double-
counting of liability and
payment
• Tax ‘unpaid’ can also be
reported here
Comment – GSTR-9C Towards the end of the return, taxpayers shall be given an option
to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers
shall select ―Annual Return‖ in the drop down provided in FORM DRC-03. It may be
noted that such liability can be paid through electronic cash ledger only.‖.

ILLUSTRATION OF ITC – CASE STUDY -I
SR 2017-18 2018-19 Remarks Which Part
to be Reported in
Annual Return
Input Tax Credit as
Books of Accounts
GSTR-3B GSTR-3B
1 1000 1000 0 Part –III

ILLUSTRATION OF ITC – CASE STUDY -I
500 500
500 500
00 00

ILLUSTRATION OF ITC – CASE STUDY -II
to be Reported in
Annual Return
Input Tax Credit as
Books of Accounts
GSTR-3B GSTR-3B
2 1000 800 200 Part –III & Part V

ILLUSTRATION OF ITC – CASE STUDY -II
400 400
400 400
00 00
PART-
III
PART-
V100 100

ILLUSTRATION OF ITC – CASE STUDY -III
SR 2017-18 2018-19
Remarks Which Part
to be Reported in
Annual ReturnInput Tax Credit as
Books of Accounts
GSTR-3B GSTR-3B
3 1000 1200 -200 Part –III & Part V

ILLUSTRATION OF ITC – CASE STUDY -III
600 600
600 600
00 00
PART-
III
PART-
V
100 100

ILLUSTRATION OF ITC – CASE STUDY -IV
to be Reported in
Annual Return
Input Tax Credit as
Books of Accounts
GSTR-3B GSTR-3B
4 1000 1200 00 Part –III & DRC-03

ILLUSTRATION OF ITC – CASE STUDY -IV
600 600
500 500
-100 -100
PART-
III
PART-
V
Will be paid by DRC-03

PART- VI T-15 OTHER INFORMATION
Refunds
Claimed
Table 15A
Sanctioned
Table 15B
Rejected
Table 15C
Pending
Table 15D
*Optional

Table 5
• Provide factual data and if details not available, stateit
• Tracker for goods sent to job-worker (not transition 141)
• Section 31(7) – 6 Months – Goods Sent on Approval
• Information only; no tax to be paid
*Optional

• HSN summary of ‘outward’ supplies required
• Match with 5N + 10 + 11
• Prepare such summary for non-monetary/sch I supplies
• Identify limitations in data collection
Table 12
*Optional

*Optional

• GSTR 9 attracts late fee; Rs.100+Rs.100,cap 0.25%+0.25%
• Single GSTR 9 for CGST-SGST, IGST and Cess
• GSTR 9 can be filed with ‘unpaid’ late feealso

VERIFICATION
• No ‘text’ space allowed for ‘limitations’disclosure

SPILL OVER TRANSACTION OF 2017-18 to 2018-19
- Transaction of 2017-18 which are given effect in 2018-19 ,
- How the impact will be given in Gstr-9 of annual return of 2018-19.
- No Separate Space in the GSTR-9 to disclose the spill over transaction.
Liability of 2017-18 Liability of 2018-19
Auto populated figures
in Table-9 of FY 18-19
(Based on GSTR-3B)
GSTR-9
Part-V of
Annual
return
100 Books of
Accounts
1000 1100
CASE - I

ILLUSTRATION –SPILLOVER– CASE – I
1 2 3 4 5 6
Cash
Paid through ITC
1 2 3 4 5 6 7
Integrated Tax
Central Tax 500 300 150 100 550
State Tax / UT 500 300 150 100 550
Total

- Transaction of 2017-18 which are given effect in 2018-19 ,
- How the impact will be given in Gstr-9 of annual return of 2018-19.
Liability of 2017-18 Liability of 2018-19
Auto populated figures
in Table-9 of FY 18-19
(Based on GSTR-3B)
GSTR-9
Part-V of
Annual
return
-100 Books of
Accounts
1000 900
CASE - II

ILLUSTRATION –SPILLOVER– CASE – II
1 2 3 4 5 6
Cash
Paid through ITC
1 2 3 4 5 6 7
Integrated Tax
Central Tax 500 200 150 100 450
State Tax / UT 500 200 150 100 450
Total

GST UPDATE- IMPORTANT CLARIFICATION FOR GSTR-9 (ANNUAL RETURN)
ISSUE : - The auto populated GSTR 9 for the year 2018-19(Tables 4, 5, 6 and
7) also includes the data for FY 2017-18. There is no mechanism to show the
split of two years (2017-18 & 2018-19) in FORM GSTR-9 for 2018-19.
 It clarified that the taxpayers are required to report only the values
pertaining to Financial Year 2018-19 and the values pertaining to
Financial Year 2017-18 which may have already been reported or
adjusted are to be ignored.
 No adverse view would be taken in cases where there are variations in
returns for taxpayers who have already filed their GSTR-9 of Financial
Year 2018-19 by including the details of supplies and ITC pertaining to
Financial Year 2017-18 in the Annual return for FY 2018-19.
Source :- Press Release , Posted On: 09 OCT 2020 5:30PM by PIB Delhi

2017-18 2018-19 Auto populated Figures in
Table-9 as per GSTR-3B of
FY 18-19
Liability of 2017-
18 discharged in
18-19
100
Liability Books of
Accounts
1000 900
GSTR-9
Part-V of Annual
return
100 Liability
Discharged in
GSTR-3B for 18-19
800
Liability
Discharged in
GSTR-3B for 19-20
200
CASE - III

ILLUSTRATION –SPILLOVER– CASE – III
1 2 3 4 5 6
Cash
Paid through ITC
1 2 3 4 5 6 7
Integrated Tax
Central Tax 400 200 150 100 450
State Tax / UT 400 200 150 100 450
Total

ILLUSTRATION –SPILLOVER– CASE – III
Part –
V
Value
Central
Tax
State Tax /
UT
Integrated
Tax
Cess
1 2 3 4 5 6
10 Supplies / tax declared through
100 100
11 Supplies / tax reduced through
Amendments (-) (net of credit notes)

FY 18-19
Input Tax Credit
of 2017-18
Availed in 18-19
100
ITC - Books of
Accounts
1000 1100
GSTR-9
Part-V of Annual
return
100 ITC Availed in
GSTR-3B for 18-19
1000
CASE - IV

ILLUSTRATION –SPILLOVER– CASE – IV
550 550
500 500
-50 -50
PART-
III
PART-
V

FY 18-19
Input Tax Credit
of 2017-18
Availed in 18-19
-100
ITC - Books of
Accounts
1000 900
GSTR-9
Part-V of Annual
return
-100 ITC Availed in
GSTR-3B for 18-19
1000
CASE - V

ILLUSTRATION –SPILLOVER– CASE – V
450 450
500 500
50 50
PART-
III
PART-
V

FY 18-19
Input Tax Credit
of 2017-18
Availed in 18-19
100
ITC - Books of
Accounts
1000 900
GSTR-9
Part-V of Annual
return
100 ITC Availed in
GSTR-3B for 18-19
800
GSTR-9
Part-V of Annual
return
200
CASE - VI

ILLUSTRATION –SPILLOVER– CASE – V
450 450
400 400
-50 -50
PART-
III
PART-
V100 100

Disclaimer: The views and opinions expressed in this article and slides are those of the compiler and zdo not necessarily reflect the official policy or position of any
agency/department of the government. The same should not be considered as legal advice in no case. All possible efforts are made to make the compilation error free
and incase if there is any left , we regret for the same and request to point out the same at our mail id.
Let us understand the GST GSTIND GLOBAL SOLUTIONS LLP , RAIPURCA RAMANDEEP SINGH BHATIA
Head Office:
GSTIND GLOBAL SOLUTIONS LLP ,
C-9 to 12, First Floor , Ekatma Parisar , Rajbandha Maiden , Raipur Chhattisgarh -492001
Contact : gstindglobal@gmail.com www.gstingglobal.com

GSTR-9 Annual Return -Updated with Case Studies (GST)

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